Tf Capital, LLC, Petitioner Vs. City Of Berkley, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

TF Capital LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001666 

 

City of Berkley, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001666 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 12, 2026 

am 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-001666 

City of Berkley 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 04-25-18-376-033 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$291,820 

$291,820 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$334,000 

$167,000 

$167,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Ownership

Page 2

MOAHR Docket No. .25- ool 666 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) N/A 

Signature of Petitioner's Authorized 

Representative or, 

if none, Petitioner: 

=e 

£27 

- 

Sted Near. Jo sed, 

2. 

Koaouski 

\/12/2¢ 

/ 

Date: 

[1 

2 

Signature of YZ J 

presnate 

Printed Name: 

fram 

@ booees 

Date: 

| 

/ 

12/26 

di

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001666 

City of Berkley 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! 

__ OF 

1 __ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032 

$145,320 

$145,320 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032 

$166,000 

$83,000 

$83,000

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-001666 

City of Berkley 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

County. 

2. 

Parcel Number: 04-25-18-376-033 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$291,820 

$291,820 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$334,000 

$167,000 

$167,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Ownership

Page 2

MOAHR Docket No. .25- ool 666 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) N/A 

Signature of Petitioner's Authorized 

Representative or, 

if none, Petitioner: 

=e 

£27 

- 

Sted Near. Jo sed, 

2. 

Koaouski 

\/12/2¢ 

/ 

Date: 

[1 

2 

Signature of YZ J 

presnate 

Printed Name: 

fram 

@ booees 

Date: 

| 

/ 

12/26 

di

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001666 

City of Berkley 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM! 

__ OF 

1 __ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032 

$145,320 

$145,320 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032 

$166,000 

$83,000 

$83,000

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

TF Capital, LLC,

Petitioner,

v

 

 

City Of Berkley,

Respondent.

 MTT Docket No. 25-001666

Please be advised that 25-001666 has been placed on a two-week Prehearing General 

Call commencing November 02, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001666

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by July 6, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by July 6, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

July 6, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

November 2, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 1, 2025

Page 3

MTT Docket No. 25-001666

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized

Page 4

STATE OF

Page 5

M

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

 

______________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. _____________ 

 

______________________, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

1. 

___Admit ___Deny. If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

(If more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

 

2. 

___Admit ____Deny. If denied, the property identified on the Entire Tribunal 

Property Tax Petition is ___ real ___ personal. 

 

3. 

___Admit ___Deny. If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

 

4. 

___Admit ___Deny. If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

 

5. 

___Admit ___Deny. 

 

a. If denied, state when the personal property statements were filed, if at all: 

______________________________________________________________ 

b. On what date did the March Board of Review commence: 

______________________________________________________________ 

 

6. 

___Admit ___Deny. If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

 

 

 

 

TF Capital, LLC

25-001666

City of Berkley

X

X

X

X

N/A

N/A

Page 2

MTT Docket No. ______________ 

Page 2 of 4 

 

7. 

___Admit ___Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

 

 

8. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

9. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

10. 

___Admit ___Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

 

 

11. 

___Admit ___Deny. If denied, what is the applicable local governmental unit: 

________________________________________________________________ 

 

12. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? ___Yes ___No. 

 

25-001666

N/A

N/A

N/A

X

X

X

X

Page 3

MTT Docket No. ______________ 

Page 3 of 4 

 

14. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

15. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

 

Tax Year

True Cash Value

Assessed Value

Taxable Value

 

17. 

Respondent contends that the values for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

 

 

 

25-001666

X

N/A

2025

SEE MULTI PARCEL ATTACHMENT

2025

SEE MULTI PARCEL ATTACHMENT

2025

SEE MULTI PARCEL ATTACHMENT

Page 4

MTT Docket No. ______________ 

Page 4 of 4 

 

19. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

20. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

 

 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

 

 

Signature of Respondent’s Authorized Representative or, if none, Respondent: 

______________________________________________________________________ 

 

Printed Name of Respondent’s Authorized Representative or, if none, Respondent: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address:

Page 5

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF

Page 6

MTT

Page 7

PRO

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001666

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Berkley (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron P

M.I.

Last Name

Powers

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

38110 Executive Dr.

STE 200

City or Town

Westland

State

Michigan

ZIP Code

48185

Telephone Number

734-331-3980

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

MTTappeals@wcaassessing.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

TF CAPITAL, LLC, 

 

 

Petitioner, 

 

 

 

 

MTT Docket No. 25-001666 

 

 

 

 

 

 

 

Parcel ID Nos.: 04-25-18-376-032 and 

 

 

 

 

 

 

 

04-25-18-376-033 

v. 

 

CITY OF BERKLEY 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Joseph M. Rogowski (P51316) 

 

 

 

FRIEDLAENDER NYKANEN 

 

 

 

& ROGOWSKI PLC 

 

 

 

 

 

1700 W. Big Beaver, Ste. 220 

 

 

 

Troy, MI 48084 

 

 

 

 

 

(248) 629-0880 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

 

Joseph M. Rogowski states that on the 12th of August 2025, he did forward copies of TF 

Capital, LLC’s Petition, Multiplr Parcel Petition Form and Proof of Service to: 

VIA CERTIFIED MAIL: 

 

Clerk 

City of Berkley 

3338 Coolidge Hwy 

Berkley, MI 48072 

 

Assessor 

City of Berkley 

3338 Coolidge Hwy 

Berkley, MI 48072 

 

VIA FIRST CLASS MAIL: 

Clerk, Oakland County 

1200 N. Telegraph Road 

Building 12E 

Pontiac, MI 48341

Page 2

Equalization Director 

Oakland County 

250 Elizabeth Lake Road 

Suite 1000 W 

Pontiac, MI 48341 

 

School Board Secretary 

Berkley Public Schools 

14501 Talbot 

Oak Park, MI 48237 

 

State Treasurer 

State of Michigan 

Austin Building 

430 W. Allegan Street 

Lansing, MI 48922 

 

 

I declare that the statements above are true to the best of my information, knowledge and 

belief. MCR 2.114(B)(2)(b). 

 

 

/s/Joseph M. Rogowski 

 

 

Joseph M. Rogowski 

 

 

 

Dated: August 12, 2025

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\') 

MTT Docket No. 

City of Berkley 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 04-25-18-376-033 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X__Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

3750 11 Miled Rd., Berkley, MI 48072, and 3708 11 Mile Rd., Berkley, MI 48072 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Berkley 

Petitioner's legal residence or principal office address is: 

628 E. Parent Ave., Ste. 101, Royal Oak, MI 48067 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

fax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$583,640 

$291,820 

$291,820 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

334,000 

$167,000 

$167,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$249,640 

$124,820 

$124,820 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduce the SEV and Taxable values of the subject properties to $167,000 and 

$83,000 respectively so that the subject properties assessed and taxable values 

reflect 50% of the subject property's true cash value as required by Const. 1963, Art. 

IX, Sec. 3 and Sec. 27 of the General Property Tax Act being MCL 211.27.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized 

Representative or, if none, Petitioner: 

— 

AL 

75 

— 

~ 

7 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Joseph M. Rogowski 

Email Address: jrogowski@fnrplc.com 

Mailing Address: 

1700 W. Big Beaver Rd., Ste. 220, Troy, MI 48084 

Telephone Number: (248)629-0880 

Date: May 28, 2025

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

Petitioner, 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

City of Berkley 

Respondent. 

MULTIPLE PARCEL PETITIONFORM1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

04-25-18-376-032 

Real 

Commercial 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032($290,640 

$145,320 

$145,320

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

04-25-18-376-03 $166,000 

$83,000 

$83,000 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

04-25-18-376-03 $124,640 

$62,320 

$62,320

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

TF Capital, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001666

City Of Berkley, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 21, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\') 

MTT Docket No. 

City of Berkley 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 04-25-18-376-033 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X__Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

3750 11 Miled Rd., Berkley, MI 48072, and 3708 11 Mile Rd., Berkley, MI 48072 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Berkley 

Petitioner's legal residence or principal office address is: 

628 E. Parent Ave., Ste. 101, Royal Oak, MI 48067 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

fax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$583,640 

$291,820 

$291,820 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

334,000 

$167,000 

$167,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$249,640 

$124,820 

$124,820 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduce the SEV and Taxable values of the subject properties to $167,000 and 

$83,000 respectively so that the subject properties assessed and taxable values 

reflect 50% of the subject property's true cash value as required by Const. 1963, Art. 

IX, Sec. 3 and Sec. 27 of the General Property Tax Act being MCL 211.27.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized 

Representative or, if none, Petitioner: 

— 

AL 

75 

— 

~ 

7 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Joseph M. Rogowski 

Email Address: jrogowski@fnrplc.com 

Mailing Address: 

1700 W. Big Beaver Rd., Ste. 220, Troy, MI 48084 

Telephone Number: (248)629-0880 

Date: May 28, 2025

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TF Capital, LLC 

Petitioner, 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

City of Berkley 

Respondent. 

MULTIPLE PARCEL PETITIONFORM1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

04-25-18-376-032 

Real 

Commercial 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

04-25-18-376-032($290,640 

$145,320 

$145,320

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

04-25-18-376-03 $166,000 

$83,000 

$83,000 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

04-25-18-376-03 $124,640 

$62,320 

$62,320

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

TF Capital, LLC

Home Address (No., Street, P.O. Box or Rural Route)

1700 W. Big Beaver Rd., Ste. 220

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-302-7051

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jrogowski@fnrplc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joseph

M.I.

M

Last Name

Rogowski

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

1700 W. Big Beaver Road, Suite 350

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-629-0880

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jrogowski@fnrplc.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3750 11 Mile Rd.

Berkley

Michigan

48072

Taxing Authority (City or Township)

City Of Berkley (OAKLAND)

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

04-25-18-376-033

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

291820

Current Taxable Value as established by the Board of Review:

291820

What do you believe is the fair market value (also known as True Cash Value)?

334000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

167000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Parcel Number:

04-25-18-376-032

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

145320

Current Taxable Value as established by the Board of Review:

145320

What do you believe is the fair market value (also known as True Cash Value)?

166000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

83000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joseph M. Rogowski

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.